covered expatriate
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 877A — for purposes of this section
The term “covered expatriate” means an expatriate who meets the requirements of subparagraph (A), (B), or (C) of section 877(a)(2).
26 U.S.C. § 2801 — for purposes of this section
For purposes of this section, the term “covered expatriate” has the meaning given to such term by section 877A(g)(1).